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Foundation for AIDS Research (amfAR)

CharityWatch report issued
May 2024

CharityWatch Grade

Contact Information

Foundation for AIDS Research (amfAR)
120 Wall Street
13th Floor
New York, NY 10005

Other Names

AIDS Research Foundation
American Foundation for AIDS Research

Tax Status




Stated Mission

Dedicated to ending the global AIDS epidemic through innovative research.

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Data based on Fiscal Year Ended 09/30/2022

*Why a Question Mark Rating?

CharityWatch currently has concerns about this organization and/or is unable to provide complete rating information due to the organization's nondisclosure of financial information. Please see the Analysts' Notes section for a more detailed explanation.

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Foundation for AIDS Research (amfAR)
meets governance benchmarks.
Foundation for AIDS Research (amfAR)
meets transparency benchmarks.
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-In Policy  

  Name Title Compensation
1 Kevin Frost Chief Executive Officer $590,255
2 Bradley Jensen Assistant Treasurer / CFO $338,485
3 Kyle Clifford Vice President of Development $311,760
Name: Kevin Frost
Title: Chief Executive Officer
Compensation: $590,255
Name: Bradley Jensen
Title: Assistant Treasurer / CFO
Compensation: $338,485
Name: Kyle Clifford
Title: Vice President of Development
Compensation: $311,760

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch is unable to provide a letter grade rating of the Foundation for AIDS Research (amfAR) at this time due to the charity's failure to respond to CharityWatch's inquiries about its reporting of joint costs. For this reason, we have issued amfAR a "?" rating for its fiscal year-ended 9/30/2022.

CharityWatch sent inquiries to amfAR's CFO via U.S. mail on January 8, 2024, and again via email on May 1, 2024, and has not received a response as of the date of this update on 5/17/2024. If amfAR responds to CharityWatch's questions at a future date, we may update amfAR's rating at that time.

Prior to updating our rating of amfAR for fiscal 2022, CharityWatch must make adjustments to amfAR's Fundraising and Program expense totals based on its joint cost allocations outlined in its IRS tax Form 990. CharityWatch noted that amfAR checked the box in its IRS Form 990, Part IX, Statement of Functional Expenses, line 26, Joint Costs, indicating that Joint Costs were incurred in fiscal 2022, and that amfAR followed SOP 98-2 (ASC 958-720) in its reporting of such costs. However, on line 26, columns A, B, C, and D, allocations of such joint costs were omitted from the Form 990 reporting. To this end, we requested that amfAR provide us with the previously mentioned omitted breakout of total joint costs and functional allocation of such costs. 

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